Illinois Property Tax Exemptions: Homestead, Senior, and More

Illinois Property Tax Exemptions: Homestead, Senior, and More

Illinois property taxes are among the highest in the nation, with effective rates averaging over 2%. Exemptions won't eliminate your tax bill, but they can knock hundreds or even thousands off your annual payment. The key is knowing which exemptions you qualify for and making sure they're on file.

General Homestead Exemption

Every owner-occupied home in Illinois qualifies. This exemption reduces your Equalized Assessed Value (EAV), which is the number your tax bill is calculated from.

Location	EAV Reduction	Estimated Annual Savings
Cook County	$10,000	$600 - $1,000+
All other counties	$6,000	$400 - $800

How to Apply

• File with your county assessor's office
• In Cook County, file through the Cook County Assessor's website
• Available to owner-occupied primary residences
• Auto-renews in most counties after initial filing

Senior Citizens Homestead Exemption

Available to homeowners age 65 or older who own and occupy their home as a primary residence.

Location	Additional EAV Reduction
Cook County	$8,000
All other counties	$5,000

This is in addition to the general homestead exemption. Combined, a senior in Cook County can have $18,000 in EAV reductions, saving $1,000-$1,800 or more annually depending on the local tax rate.

How to Apply

• File with your county assessor
• Proof of age required (driver's license, birth certificate, or similar)
• Must be renewed annually in many counties

Senior Citizens Assessment Freeze Homestead Exemption (SCAF)

This is one of the most valuable exemptions in Illinois. It freezes your EAV at the level it was when you first qualified, preventing future increases from affecting your tax bill.

Requirements

• Age 65 or older
• Total household income of $65,000 or less (all sources, 2026)
• Must own and occupy as primary residence
• Must apply annually by July 1 (varies by county)

How It Works

When you first qualify, the county records your EAV as the "base year" value. In future years, even if property values (and thus EAV) rise, your taxable EAV stays at that frozen base level. The difference between the current EAV and your frozen EAV is the exempt amount.

Example: Your base year EAV is $25,000. Five years later, your EAV has risen to $40,000. The freeze exempts $15,000 from your EAV, keeping your taxable value at $25,000.

Note: The tax rate can still change, so your bill might shift slightly. But the big increases from rising assessments are eliminated.

Disabled Persons Homestead Exemption

Available to homeowners with qualifying disabilities. Provides a $2,000 EAV reduction. Must be renewed annually with proof of disability (Social Security or VA determination, or a physician's certification).

Disabled Veterans Homestead Exemption

Illinois offers tiered exemptions for disabled veterans based on their VA disability rating:

VA Disability Rating	EAV Exemption
30% - 49%	$2,500
50% - 69%	$5,000
70% or higher (including 100%)	Full exemption (EAV reduced to $0)

The full exemption for veterans rated at 70% or higher is extremely valuable in Illinois given the high tax rates. On a home with a $10,000 annual tax bill, this exemption eliminates the entire amount.

How to Apply

• File with your county assessor
• Provide your VA disability rating letter
• Must be renewed annually
• Applies to the veteran's primary residence

Returning Veterans Homestead Exemption

Veterans returning from active duty in an armed conflict qualify for a $5,000 EAV reduction for two consecutive tax years following their return. File with your county assessor and provide proof of active duty service.

Home Improvement Exemption

If you make qualifying improvements to your home, the increase in assessed value (up to $75,000 in EAV per year) can be exempt for four years. This encourages homeowners to improve their properties without immediate tax penalties.

What Qualifies

• Additions, renovations, and remodeling
• The improvement must add value to the property
• Routine maintenance and repairs do not qualify
• The exemption applies to the value increase, not the total value

Long-Time Occupant Homestead Exemption

Available in Cook County and some other counties. If you've lived in your home for at least 10 continuous years and your household income is under $100,000, this exemption limits the annual increase in your EAV. The amount varies by income level and county. This is separate from the senior freeze and can be claimed by homeowners of any age.

Natural Disaster Homestead Exemption

If your home was damaged by a natural disaster and declared a disaster area, you may qualify for a reduction in assessed value reflecting the damage. File with your county assessor within a specified period after the disaster declaration.

How to Apply for Multiple Exemptions

You can stack multiple exemptions. A senior homeowner in Cook County could potentially have:

Exemption	EAV Reduction
General Homestead	$10,000
Senior Homestead	$8,000
Senior Freeze	Varies (freezes at base year EAV)
Total fixed reductions	$18,000 + freeze benefit

At a typical Cook County tax rate of 7-10%, $18,000 in EAV reductions saves $1,260-$1,800 per year, plus whatever the freeze prevents in future increases.

Checking Your Current Exemptions

1. Look at your property tax bill. Exemptions are listed as line items.
2. Check your county assessor's website. Search your property and review the exemptions on file.
3. In Cook County, use the Assessor's website (cookcountyassessor.com) to look up your PIN and see what exemptions are active.
4. If anything is missing, file the application immediately.

Frequently Asked Questions

Can I get exemptions retroactively?

Some exemptions allow retroactive filing for one or two years. The general homestead exemption in Cook County can sometimes be applied retroactively. Check with your county assessor.

Do I need to reapply every year?

It depends on the exemption. The general homestead usually auto-renews. The senior freeze and disabled veteran exemptions require annual renewal. Check with your county for specific requirements.

What if I'm a renter?

These exemptions are for property owners only. However, some Illinois jurisdictions pass along the benefit to renters through reduced property taxes on the rental property. Additionally, Illinois offers a property tax credit on the state income tax return that renters can claim.

Can I combine exemptions with an assessment appeal?

Yes, and you should. Exemptions reduce your EAV after the assessment is set. An appeal reduces the underlying assessed value. The two strategies stack for maximum savings. For appeal guidance, see our Illinois property tax lowering guide or our Cook County appeal guide.